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La qualità dell'informativa sociale nelle banche di credito cooperativo italiane

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  • Domenico Piatti
  • Peter Cincinelli

Abstract

The aim of this research is to analyse the quality and the determinants of the social reports related to the Italian mutual banks (BCC) during 2010-2011. The qualitative aspects are captured by the compliance extent in accord with the standard measures GRI and ABI, while, the determinants detected are, together with other control variables, the bank size, the extent of the governance stakeholders structure and the employees' skill level. The empirical analysis has shown a poor quality of the social reports of BCC. Besides emphasising the ameliorative disclosure aspects, the strength point is to promote the awareness of appropriate disclosure as first step of transparency and fairness among relationships.

Suggested Citation

  • Domenico Piatti & Peter Cincinelli, 2013. "La qualità dell'informativa sociale nelle banche di credito cooperativo italiane," Banca Impresa Società, Società editrice il Mulino, issue 3, pages 469-526.
    • Handle: RePEc:mul:jqmthn:doi:10.1435/75787:y:2013:i:3:p:469-526
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    Keywords

    Social Report Quality; Social Disclosure; global reporting initiative; mutual banks; corporate social performance. JEL Classification: G21; G28; M14; M41.;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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